Eligible Expenses
Note: If you have any questions regarding eligibility of medical expenditures for tax purposes, please call Elite Business Services Ltd. or go to the Government of Canada website and look for Technical Bulletin IT519R2 http://www.cra‐arc.gc.ca/medical/
Premiums for health care plans
Professional Services
Any services performed by a qualified medical practitioner including but not limited to:
Acupuncture
Chiropodist
Chiropractic
Dental
Dermatology
Gynecology
Massage Therapy
Naturopathic Doctor
Orthopedic
Osteopathy
Pediatrics
Physician
Physiotherapy
Plastic Surgery
Podiatry
Practical Nurse
Neurology
Obstetrics
Oculist
Ophthalmology
Optician
Optometric
Orthodontic
Psychiatry
Psychology
Registered Nurse
Speech Therapy
Surgeon
Vision Care
Hearing Specialist
A qualified medical practitioner is a person who is authorized to practice in accordance to the laws of the province and certified according to the practitioners governing body.
All Dental Services
Dental X‐Rays
Denture Repair
& Replacement
Examinations
Extractions
Fillings
Crowns
Gum Treatment
Oral Surgery
Root Canals
Straightening Teeth
(ex: braces)
Laboratory Examination & Tests
Blood Tests
Cardiographs
Metabolism Tests
Spinal Fluid Tests
Stool Examination
Urine Analysis
X‐Ray Examination
MRI
CT Scan
Hospital Services
Anesthesiologist
Hospital Bills
Oxygen Masks, Tent
Operating Room Fees
Vaccines
X‐Ray Technician
Private/Semi‐Private
Room Fees
Medications
Any over‐the‐counter medications,
prescribed by a Dentist, Medical or Naturopathic Doctor and recorded by a licensed pharmacist.
Prescription Drugs
Insulin or Substitutes
Oxygen
Liver Extract
Vitamin B‐12
Diabetic Supplies
Prescribed Medical Treatment
Blood Transfusion
Bone Marrow
Transplant
Organ Transplant
Insulin Treatments
Diathermy
Hydrotherapy
Injections
Nursing (registered)
Pre & Post‐Natal
Treatments
Psychotherapy
Art Therapy
Materials that are prescribed by a recognized practitioner
- An external breast prosthesis
- Any device designed to assist walking where the individual has a mobility impairment
- Devices designed to assist a person to use bathtubs, showers or toilets
- Devices designed to enable individuals with a mobility impairment to operate a vehicle
- Devices used by individuals suffering from a chronic respiratory ailment
- Electronic or computerized environmental control systems
- Electronic Speech synthesizers for mute individuals
- Equipment that enables deaf or mute persons to make and receive telephone calls
- Extremity pumps or elastic support hoses to reduce lymph edema swelling
- Heart monitors or pacemakers
- Hospital bed, if required in home
- Inductive coupling osteogenesis stimulator Infusion pumps for diabetes including peripherals
- Monitors attached to babies identified as being susceptible to Sudden Infant Death Syndrome
- Optical scanners or similar devices to enable a blind individual to read print
- Orthopedic shoes or boots Oxygen tent
Power operated guided chair installation for stairways - Power operated lifts and transportation equipment
- Synthetic speech systems, Braille printers and large print‐on‐screen devices
- Syringes
- Television closed caption decoders
- Wigs if required as a result of disease, accident or medical treatment
Materials which don't require a prescription
Any apparatus or material paid to a doctor, dentist, nurse, or hospital
Any device to aid the hearing of a deaf person
Artificial eye or limb
Artificial Kidney Machine
Blood sugar measuring device for diabetics
Limb or spinal brace
Hernia Truss
Iron Lung
Laryngeal Speaking Aid
Wheelchair
Crutches
Colostomy Pads
Catheters, catheter trays, tubing, adult diapers & disposable briefs required by incontinent persons
Other Expenditures
Ambulance Charges
Prescription birth control
Reasonable costs for adapting a residence to accommodate a disabled
Rehabilitative therapy
Home maker service & home care
Specially trained animals
Lip reading & sign person.
Transportation costs to and from medical treatments that Transportation, meals & are not available within 40 km of home accommodation for patients who need to travel for treatments.
The Following Expenditures will not be covered under this plan.
Air conditioners, humidifiers, or dehumidifiers
Maternity clothes
Antiseptic diaper service
Medical Expenses for which you have been reimbursed
Health and fitness programs or are entitled to be reimbursed from other plans Illegal operations, treatments, or drugs
Non‐prescription birth control devices
Scales for weighing food Toothbrush, toothpaste, dental floss, etc.
Cosmetic Surgery Teeth whitening
Payments to a municipality where it employed a doctor to provide medical services to the residents of the municipality.